TaxTMI 
TaxTMI 
applicability of service tax on construction of stadium
28 Dec 2010 
4 Replies 
3465 Views Asked by
Service tax applicability on construction: stadium works treated as commercial construction and likely taxable, absent specific exemptions.
Construction services for a stadium are generally taxable as commercial or industrial construction when the stadium is used or intended to be used to generate revenue. The key inquiry is actual and intended use: if the facility functions commercially (ticketing, events, leases) it falls within the taxable ambit, though arguments based on public use classification and promotion of sport may be raised and should be tested against master plan categorizations and the stadium bye laws. (AI Summary)
Construction services for a stadium are generally taxable as commercial or industrial construction when the stadium is used or intended to be used to generate revenue. The key inquiry is actual and intended use: if the facility functions commercially (ticketing, events, leases) it falls within the taxable ambit, though arguments based on public use classification and promotion of sport may be raised and should be tested against master plan categorizations and the stadium bye laws. (AI Summary)
whether service tax is applicable on construction of Jawahar Lal Nehru Stadium for civil construction of lower tier of stairs for sitting